1. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority
interest?
  A. $32,000 
  B. $16,000 
  C. $10,000 
  D. $24,000 
 
2. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
  A. $240,000 
  B. $80,000 
  C. $180,000 
  D. $140,000